REVENUE AND TAXES. 497

proper authorities of the place to which the property is removed of the fact
of such removal.

Record of Assessments.

1929, ch. 226, sec. 45.

45. The County Commissioners and Appeal Tax Court shall cause their
clerk to enter and record in a book or books to be provided for the purpose
an accurate and fair account of all property of every sort assessed within
their county or city and the valuation thereof and an alphabetical list of
the owners thereof properly arranged according to the election districts,
and the several wards in the City of Baltimore, which any person may in-
spect without fee or reward. In the record of the assessments of stocks,
bonds or other investments, the nature thereof shall be briefly stated and
the taxable value of each; but the details thereof, or of the assessment of
tangible personal property shall not be open to inspection except by the
taxpayer or by officers of the State and/or any city affected thereby.
See footnote to sec. 1.

1929, ch. 226, sec. 46.

46. As soon after the date of finality as is practicable, and before the
taxes become due and payable in each year, the County Commissioners of
the several counties and the Appeal Tax Court of Baltimore City shall
prepare and deliver to the Collector a book or statement showing the valua-
tion and assessment of all property subject to taxation in such county and
Baltimore City as it shall appear upon the assessment books of the County
Commissioners or the Appeal Tax Court on said date of finality; such book
or statement shall contain a full list of all the real estate and improvements
thereon as the same has been valued and assessed with the owners thereof
as appearing on the records of the County Commissioners or Appeal Tax
Court (and in Baltimore City it shall be by blocks corresponding so far as
possible with the block numbers used in the Record Office of the Superior
Court of Baltimore City) with the location and description of each piece or
parcel of ground so assessed and valued, and shall also contain an alpha-
betical list of all persons to whom personal property has been assessed with
the amounts of such assessments, and of the several classes thereof bearing
different rates of taxation. The said book or statement shall as to property
listed thereon be designated as the tax roll for the succeeding year. The
County Commissioners of the several counties shall certify to the Collector
of Taxes the various rates of taxation applicable to the several classes of
property contained in said book or statement, including the classes of prop-
erty to be certified to such collector by the State Tax Commission and sub-
ject to taxation in such county.

1929, ch. 226, sec. 47.

47. At the time of furnishing the statement required in Section 46, the
County Commissioner of the several counties and the Appeal Tax Court
shall prepare and certify to the Comptroller of the State and to the State
Tax Commission a statement of the total basis of assessment subject to
taxation which shall be separated so as to show by totals the assessed value